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PROBABLE EFFECTS OF THE TAXATION.

1st February 1921
Page 10
Page 10, 1st February 1921 — PROBABLE EFFECTS OF THE TAXATION.
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Modifications of Method of Use on the Part of Coach •Owners. More Uses to be Found for the Trailer. By Henry Sturmey.

NOW THAT the new taxation approved by Parliament is actually in force, it is no use crying over spilt milk, or slanging the Government, or further criticising the provisions of the legislation. What each one has to do is to see just how it affects him, and how, if possible. it may be made least oppressive in his own ease, and some ideas occur to me as to likely developments as time goes on. In the first place, re chars-à-banes. The taxation on these vehicles is enormous, but, when alt is said and done, they are, I think, the best able to pay it— at any rate, as things go now—for they are almost exclusively used for purely " pleasure " trips by people who are out to spend money, and during the season, in seaside and other pleasure resorts, they undoubtedly pay exceedingly well. I take it, therefore, that this tax will be fully, or more than fully, "passed on " to the public. For all-day coach trips in the summer .25s. or more is charged for a seat, and I think few of the holiday people who at present pay these prices would kick at—or even notice—an extra 6d. They would pay 25s. 6d. as readily as 25s. if that were announced as the fare. An additional 6d. on day trips and ad. on.ihalf-day trips would not interfere with business, and on a six-months' season—or, say, 150 working days—a 30-seated motor coach, averaging only 25 passengers per trip—and they run full most of the time—would turn in 281 7s. 6d. from this source and pay for the licence for the whole year.

The Quarterly Licence for Motor Coaches.

As the Editor said in a recent issue, no doubt the proprietors of such vehicles—especially the smaller proprietors—will avail themselves of the quarterly payment system, because the cost of an annual licence is a large lump sum, and, although it will cost more in the aggregate to pay quarterly, it goes less against the grain with most people to pay out big sums to the Government; this is sentimental, but a fact. I doubt, however, whether the coaches will be laid off all the winter, if there is likely to he enough work to pay expenses, but this will undoubtedly be the case in pleastite resorts, where the vehicles are almost exclusively used by visitors, and in such places "the season" with the coaches will be very sharply defined by the quarter days. In such cases, where haulage Work is available during the autumn and winter months, the coach bodies will be removed and commercial bodies put on, and quarterly licences for this period of the year taken out on the lower scale applicable to goods vehicles. So far as this taxation by weight. is concerned, have always contended that it should have been based on .chassis weight, and not on complete vehicle weight, because the chassis weight is the ruling factor as to ultimate gross load on the road ; for if a chassis is fitted with a, heavy body, its net pay load will be less than if it were fitted with a light one, and the load on the road—for wear on which we are taxed—is the smile. I pointed this out to several MP. s, but no, one ,seerus to have taken any notice of it, and the unfortunate part of it is that the one ton wagon is taxed at the same rate as the two-tonner, and, in some cases, the 21-tonnes, as they both, for the most part, come into the same weight classification—which is unfair and illogical. Anyway, I think there will be sore scheming at B28 both ends of the scale by altering the body—as, for instance, removing a covered top, or converting a wagon into a lorry or plain platform-bodied vehicle, where this will be sufficient to bring the vehicle into the lower category. In this respect, the new taxation gives an immense advantage to the Ford, for I believe' t'se Ford tonnet and the Ford touring car chassis, with some—not all—of the conversion units, are pretty well the only one ton load carrying trucks which, with body, come below the ton weight.. On the other hand, the Ford touring car is the most heavily hit of all the ears in regard to the car taxation, as the horse-power tax upon it of 223 a year is a tax exceeding 10 per cent. of the value of the vehicle, and, in the. easeof an old or second-hand car, it, may be equal to as much as 25 per cent. of the value or cost, of the car. As the Ford 'is essentially th:e poor man's motorcar, I fancy it will hit the second-band market for Fords very badly, and, indirectly, this will react on the commercial use of the Ford; for, in the first, place, a lessened demand for the cars, as cars, will bring down the price of second-hand Fords in a short time to pre-was figures or less. Before the war you. .could get good used Fords for 270 or 280 and even less, and no doubt we shall soon be able to do this again, and, then, I foresee a considerably extended Use of these chassis, fitted with conversion units, for carrying net loads of one ton weight. No doubt many business man who run Ford oars at present, rather than pay the 223 tax, will convert them to commercial uses and use them in their business,. mid get one of the twoseater light cars or cyclecars up-on which to do their running about and business calls. All this should be good for the conversion unit men.

Effects of the Taxation on the Trailer.

I am also wondering whether the new taxation will not have the effect of stimulating the demand for trailers. I think it may, and undoubtedly this woula be the more economical way to deal with larger loads, as well as by distributing the load over more wheels, resulting in a lessened amount of wear on the roads in relation to the loads taken over them.

In this connection, I am wondering whether the use of tractor engines, such as are in use in America, may not be encouraged. These machines have only the engine and driver's cab built on a one two, or three wheeled chassis in very compact form, and the whole of the load is carried on a wagon on to which the tractor is hitched. I believe these outfits weigh less than a ton, a-nd will draw three ton loaded wagons easily. The question is what the authorities would think of them. Would they treat them as conimerchd motor vehicles drawing trailers, or would they try to have them counted as complete motor truck units, when coupled up for running? I am inclined to think they would be likely to have a good try for the latter, anyway' and in this connection it is interesting to speculate how the authorities would -look at a motorless. trailer char-labancs drawn by seek a tractor. There is no doubt as to their dealing with the tractor all right, but how would they look upon a char-iabancs body mounted on four wheels? Would they permit this to be classed as a trailer only, and would it make any difference when the two were working together? I wonder! it would he an interesting experiment.

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